Nev. Rev. Stat. § 360.230 — Duty of Department to investigate property escaping taxation and require placement on tax roll

NRS  360.230    Duty of Department to investigate property escaping taxation and
require placement on tax roll.    The
Department shall:
1.  Diligently investigate any class or
kind of property believed to be escaping just taxation. In pursuance thereof,
the Department may examine the books and accounts of any person, copartnership
or corporation doing business in the State, when such an examination is deemed
necessary to a proper determination of the valuation of any property subject to
taxation, or the determination of any licenses for the conduct of any business,
or the determination of the net proceeds of any mine.
2.  Require county assessors, county boards
of equalization, county auditors or county treasurers to place upon the roll
any property found to be escaping taxation.